General Lead Batteries Co. v. Commissioner
United States Tax Court
Amount paid 3 years and 1 day before execution by both the Commissioner and the taxpayer of an agreement pursuant to section 276 (b), waiving the statute of limitations, held, not refundable under section 322 (d) notwithstanding that last day of 3-year interval fell on a Sunday.
1Opinion of the Court
General Lead Batteries Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
General Lead Batteries Co. v. Commissioner
Docket No. 36199
United States Tax Court
20 T.C. 685; 1953 U.S. Tax Ct. LEXIS 108;
June 29, 1953, Promulgated
Decision will be entered under Rule 50.
Amount paid 3 years and 1 day before execution by both the Commissioner and the taxpayer of an agreement pursuant to section 276 (b), waiving the statute of limitations, held, not refundable under section 322 (d) notwithstanding that last day of 3-year interval fell on a Sunday.
Leo M. Rogers, Esq. , for the petitioner.
Fr…
2Cases cited19 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Union National Bank v. LambSupreme Court of the United States · 1949
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Aiken v. BurnetSupreme Court of the United States · 1931
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